Nebraska Bonus Tax Calculator (2026)
Nebraska withholds 3.5% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Nebraska rules for bonuses
Optional flat supplemental rate. Published rates: 3.5% for supplemental wages (bonuses, commissions, overtime, severance, sales awards).
- Was 5% in the 2025 Circular EN
- Paid with regular wages: one payment; paid at a different time: add to current or last preceding period, or elect 3.5%
The employer may also elect to withhold income tax on the supplemental wages by using a flat 3.5% withholding rate. (2026 Circular EN, 8-429-1998 Rev. 11-2025)
Local taxes: None
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $35 | $669 |
| $2,500 | $550 | $191 | $88 | $1,671 |
| $5,000 | $1,100 | $383 | $175 | $3,343 |
| $10,000 | $2,200 | $765 | $350 | $6,685 |
| $20,000 | $4,400 | $1,530 | $700 | $13,370 |
| $50,000 | $11,000 | $3,825 | $1,750 | $33,425 |
Sources
Frequently asked questions
What is the bonus tax rate in Nebraska?
Nebraska withholds 3.5% on bonuses when the employer chooses the flat supplemental rate, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Nebraska?
About $6,685 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $350 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Nebraska's flat supplemental rate can also differ from your actual state rate.